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Etika dan Perilaku Koruptif dalam Praktif Manajemen Laba: Studi Hermeneutika-Kritis

2012-02-13T07:58:00.000+07:00

AKHMAD RIDUWAN
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

ABSTRACT

The purpose of this study is to obtain understanding about the opinion and attitude of informants–that are accounting educator, management accountant, public accountant, investment advisor, credit analyst and tax auditor – on earnings management practices performed by managers. This study is motivated by previous studies findings that disclosed a riility that earnings managament practices is a facticity in enterprises financial reporting under various motivations and interests. Based on qualitative approach and analysis, or particularly named as an interpretive or a hermeneutic approach, the result of this study gives an understanding that informants had the different opinion and attitude on earnings management practices. In the accountants’ and tax auditor’s perspective, earnings management practices can’t be viewed as an earnings manipulation along that practices are performed in the accounting standards frame. Accountants also to give the opinion that earnings management practices can’t be viewed as a corruptive behaviour, except that practices are not perform according to accounting standards. However, in the investment advisor’s and credit analyst’s perspectives, earnings management practices performed under any patterns and strategies are the reflection of a corruptive behaviour motivated by corrupted mind. They give the opinion that earnings management practices always perform sistematically under certain motivation and interest. Earnings management are unvaluable practices for enterprise’ stakeholders; therefore, that practices must be rejected. Implications of this study are the rising of the needs for: (a) simpliflying application of accrual accounting for riil business transactions and events where the fairness can be verified in the real world; and (b) reducing flexibility in accounting method choices.

Key-Words: Accrual accounting, earnings management, corruptive behaviour, corrupted mind.

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